Legal Opinion

Helton v. Reed

West Virginia Supreme Court

Decided June 30, 2006No. 32891Published

1Opinion of the Court

638 S.E.2d 160 (2006)

Virgil T. HELTON, State Tax Commissioner of the State of West Virginia, Petitioner Below, Appellant

v.

R. Michael REED, Chief Administrative Law Judge, West Virginia Office of Tax Appeals and Elk Run Coal Co., Inc., Respondents Below, Appellees.

No. 32891.

Supreme Court of Appeals of West Virginia.

Submitted March 14, 2006.

Decided June 13, 2006.

Concurring Opinion of Justice Benjamin June 15, 2006.

Dissenting Opinion of Justice Maynard June 30, 2006.

Darrell V. McGraw, Jr., Attorney General, Stephen Stockton, Senior Assistant Attorney General, Charleston, for Appellant.

Herschel…

Also in this document: Concurrence; Dissent.

2Cases cited34 opinions

  1. Appalachian Power Co. v. State Tax DepartmentWest Virginia Supreme Court · 1995
  2. Nelson v. West Virginia Public Employees Insurance BoardWest Virginia Supreme Court · 1983
  3. Brewster v. Lanyon Zinc Co.Court of Appeals for the Eighth Circuit · 1905
  4. Burnside v. BurnsideWest Virginia Supreme Court · 1995
  5. Creech v. MelnikSupreme Court of North Carolina · 1998

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